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Knowledge Base

Practical articles on company formation, accounting, company secretarial services, tax filing and SME operations in Hong Kong, to help you quickly get to grips with business information and practice.

What is winding up? Conditions, process and FAQs for winding up a Hong Kong limited company explained

Updated 2 December 2025

What is winding up? Conditions, process and FAQs for winding up a Hong Kong limited company explained

Winding up a Hong Kong limited company is a legal process of selling assets to repay debts and closing the business. It is mainly divided into voluntary winding up by shareholders or creditors and compulsory winding up by the court, […]

How do you deregister a company? The Hong Kong deregistration process, conditions, fees and cancelling the business registration at a glance

Updated 3 December 2025

How do you deregister a company? The Hong Kong deregistration process, conditions, fees and cancelling the business registration at a glance

Deregistering a Hong Kong company applies to a limited company that is no longer operating and has no debts. After the shareholders agree, all liabilities are settled and a notice of no objection is obtained from the Inland Revenue Department, an application is made to the Companies […]

[Cancelling a business registration] Closure procedures for limited and unlimited companies, and the conditions for deregistering a company, explained

Updated 2 December 2025

[Cancelling a business registration] Closure procedures for limited and unlimited companies, and the conditions for deregistering a company, explained

When a business is closed, both limited companies and unlimited companies must cancel their business registration, and failure to do so may result in a fine. This article fully explains the process of cancelling business registration, unlimited […]

What is an annual return? The 2025 NAR1 sample form and points to note

Updated 3 December 2025

What is an annual return? The 2025 NAR1 sample form and points to note - how much is the penalty for forgetting to file the annual return?

Besides paying tax, a company must also file the annual return NAR1 every year. What exactly is an annual return? What information must it contain? What […]

[Hong Kong company search guide] How to search company records through the Companies Registry

Updated 11 May 2026

Hong Kong company search guide: 5 steps to search through the Companies Registry

A Hong Kong company search lets you view information such as directors, shareholders and company status. This article explains how to search, what you can find, the latest 2026 fees and the new search arrangements. Com […]

[Provisional tax] What is provisional tax? How to apply to defer payment and how it is calculated, at a glance

Updated 29 May 2026

[2026 tax filing] What is salaries tax provisional tax? Calculation, holdover conditions and application deadline explained

Provisional tax is the IRD's estimate of next year's tax based on the previous year's income, and the government's one-off reduction does not apply to provisional tax. If your income is expected to fall by more than 10% next year, or you have new […]

[Articles of association] Everything about Hong Kong company articles of association (AA)! Includes the latest 2025 model articles of association

Updated 11 May 2026

What is a Hong Kong company's articles of association (AA)? Purpose, required clauses and template download (2026 update)

To apply to form a limited company in Hong Kong, the articles of association (AA) are a required application document […]

[IRD has moved] What is the address of the Inland Revenue Centre in Kai Tak? New for 2024

Updated 29 May 2026

IRD’s new Kai Tak premises! Complete guide to the tax building address, MTR exits and office hours (latest for 2026)

From the Wan Chai tax office to the Inland Revenue Centre in Kai Tak: the Hong Kong Inland Revenue Department's Wan Chai office moved in phases to a new building between December 2022 and May 2023. If you are going to the tax […]

Why do banks freeze accounts? Can they be unfrozen? 5 common reasons for account freezes and how to prevent them

Updated 2 December 2025

Why do banks freeze accounts? Can they be unfrozen? 5 common reasons for account freezes and how to prevent them

What should you do if a bank account is suddenly frozen? Can it be unfrozen? How can it be prevented? As a platform that manages public funds, a bank must not only ensure the safety of customers' assets […]

What is a Hong Kong postal code? How to fill in the Postal Code / Zip Code correctly when shopping online

Updated 3 December 2025

What is a Hong Kong postal code? How to fill in the Postal Code / Zip Code correctly when shopping online

When shopping online, many people who see a postal code field in the delivery address wonder what a postal code is. Does Hong Kong have postal codes? How should it be filled in correctly? This article will […]

What is the difference between long service payment and severance payment? How does the 2025 abolition of MPF offsetting affect them? A must-read for employees and employers

Updated 2 December 2025

[Must-read for employees and employers] What is the difference between long service payment and severance payment? How does the 2025 abolition of MPF offsetting affect them? A clear guide to the long service payment legislation and how it is calculated

Labour protection is something every employer and employee needs to be familiar with. At present, an employee who leaves employment may receive long service payment and severance payment if they meet the conditions, but what is the difference between the two […]

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